SEMINAR-PROFILE
| General Details | |
|---|---|
| Seminar title | Seminar Empirical Research in Taxation and Public Finance |
| Course code(s) | 371058 |
| Academic session | WiSe 22/23 |
| Course availability | WiSe |
| Course content | Empirical research in the areas of taxation and public finance |
| Target group / area (Zuordnung) | MSc WiWi PO 2018: Area Accounting, Taxation and Public Finance |
| Number of participants | 20 |
| Course language | English |
| Location | internal seminar |
| Industry partner | no |
| Timetable | Block course with 3 sessions Session 1 (Nov 1, 2022): Introduction and distribution of teams and topics Session 2 (Nov 15, 2022): Overview on current empirical research in taxation and practical advice on how to set up your own research project Session 3 (Nov 29, 2022): Practical introduction to Stata Session 4 (Dec 12-13, 2022): Presentation of databases |
| Completion of term paper | during lecture period |
| Requirements and Academic Support | |
| Objectives | Preparing empirical research projects, expanding knowledge in empirical research in taxation and public finance |
| Prerequisites | None |
| Introductory course to academic research | No |
| Formal guidelines | None |
| General literature | Auerbach, A. J. (2018). Measuring the effects of corporate tax cuts. Journal of Economic Perspectives, 32 (4), 97-120. Hanlon, M., & Heitzman, S. (2010). A review of tax research. Journal of Accounting and Economics, 50 (2), 127-178. |
| Basic literature to introduce each topic | No |
| Methodology | Empirical research |
| Specialised software | Stata |
| Recommended word processing software | LATEX or MS Word |
| Length of term paper | max. 5 pages |
| Meeting(s) to discuss outline | 1-2 |
| Performance requirements / evaluation [indicate weighting] | · attendance, oral participation (20%) · presentation (50%) · research proposal (30%) |
| Examiner(s) | Prof. Dr. Maximilian Todtenhaupt |
| Contact person | Prof. Dr. Maximilian Todtenhaupt |
| Group Assignments and Topics | |
| Group assignment | · Compulsory for presentation · Term papers are written individually |
| Group size | 2-3 |
| Group formation | preference-based |
| Topics | Students are asked to present a database in class, including (i) a description of the content, (ii) demonstrating access (iii) demonstrating interesting characteristics, (iv) explanation how it is used by practitioners and/or researchers. Possible databases to look include (but are not limited to)
|
| Assignment of topics | preference-based |
| Initial registration | online form |
| Process Schedule | |
| Initial registration / application | 10.-15. october 2022 via online form |
| Initial discussion / topic discussion / kick-off meeting | Nov 1, 2022. Time and room to be announced |
| Topic assignment | Nov 1, 2022 |
| Formal (binding) registration | Nov 1, 2022 |
| Commencement of seminar paper | Nov 1, 2022 |
| Submission of seminar paper | January 27, 2023, 11 am |
| Submission of presentation | After presentation |
| Presentation | Dec 12-13, 2022. Time and room to be announced |
